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Guidance on settling personal income tax in 2013

Trọng Hiền

On January 24, the General Department of Taxation issued a Dispatch No. 336/TCT-TNCN to provide guidance on settling personal income tax in 2013. Some noteworthy points in the Dispatch:

- The total deduction for the taxpayer himself is 78 million VND (4 million VND for the first six months, 9 million VND for the last six months).
- Deductions for a dependant may be made from the month in which the obligation to support is assumed. Another registration may be applied when the individual settles tax if such time in the statement of dependants is not correct.
- In 2013, Dispatch No. 16662/BTC-TCT shall be applied to determine the dependants that suffer from fatal diseases. The list issued by the Ministry of Health shall apply from 2014.
- The tax settlement forms in the Circular No. 28/2011/TT-BTC are still be used (not the Circular No. 156/2013/TT-BTC)

Formulae to calculate tax are provided in Appendix 1 of the Dispatch.

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